Clause 16 of 3cd

My question is whether the Refund of Special Additional Duty which is not credited in profit&loss account but it is showing as Balance sheet items(SAD Receivable) to be reported in clause 16(b) of 3cd. Accounting Treatment of SAD as follows; Journals: 1. Commissioner of Custom(All elements of Custom Duty including SAD) Dr To Bank a/c 2. BED (CENVAT CREDIT) a/c Dr Purchase a/c Dr SAD Receivable a/c Dr To Commissioner of Customs a/c 3. Bank a/c Dr To SAD Receivable (Asset)